Net Salary Calculator

How is net salary computed?

We start from the gross salary and take out the INSS (via the progressive table), the IRRF (which applies to the salary after INSS is removed) and any other deduction, such as transport voucher, health plan or union dues.

Each dependent shaves R$189.59 off the IRRF base. The FGTS, on the other hand, is the employer's responsibility and gets deposited separately, with nothing coming out of the salary.

The figures follow the 2024 tables, so always check the values currently in force.

How the CLT net paycheck is built

In a Brazilian CLT employment contract, the net salary is what remains after two mandatory federal deductions are subtracted from the gross: INSS (social security) and IRRF (withholding income tax). The chain is sequential — INSS is computed first over the gross, then IRRF is computed over the base gross − INSS − (dependents × R$ 189.59). The formula is net = gross − INSS − IRRF − other, where "other" covers optional items such as transport voucher (VT, capped at 6% of gross), meal voucher (VR/VA co-pay), private health insurance, union dues and pension contributions.

INSS in 2024 is progressive across four brackets: 7.5% up to R$ 1,412.00; 9% up to R$ 2,666.68; 12% up to R$ 4,000.03; 14% up to the ceiling of R$ 7,786.02. Earnings above the ceiling do not pay extra INSS. IRRF then applies five brackets: exempt up to R$ 2,259.20; 7.5%; 15%; 22.5%; and 27.5% above R$ 4,664.68, each with a fixed deduction. Example: a R$ 4,000 gross yields roughly R$ 366 INSS, an IRRF base of R$ 3,634, IRRF around R$ 105 and a net close to R$ 3,529.

Brazilian context: paycheck vs. total cost

FGTS (8% on top of gross) and the employer's INSS share (around 20%) are not withheld from the employee — they sit outside the paycheck. The employee only sees INSS and IRRF on the holerite. Dependents (children, spouse without income) reduce the IRRF base by R$ 189.59 each per month, which can tip a worker into a lower bracket. The 13th salary and vacation pay are taxed separately at the same INSS/IRRF tables.

FAQ

Why is the IRRF base lower than the gross? Because INSS is deductible from the income tax base, and so is the per-dependent allowance. You only pay IRRF on what remains after those two subtractions.

Are VR and VT taxed? No. Meal voucher and transport voucher are exempt from INSS and IRRF, but VT discounts up to 6% of gross from the paycheck. Health insurance co-pay is also deductible from the IRRF base.

Does this calculator include FGTS? FGTS (8%) is shown for reference but does not reduce the net salary — it is an employer cost deposited into a separate Caixa account.